• Ydelse: Audit, Audit Committee Institute
  • Type: Rapporter og undersøgelser
  • Dato: 21-06-2013

Quarterly 40, March 2013 

In this issue of the ACI Quarterly Andrew Underwood, Partner, KPMG, discusses why supply chain risk management is now more critical than ever. Malcolm Marshall picks up on findings of the ACI International Survey of Audit Committee Members, in relation to cyber security threats.
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Hitesh Patel, Partner, KPMG, in his article The Cost of Complacency Rises as Old Fashioned Con-Artistry Makes a Comeback, discusses the findings of KPMG’s Fraud Barometer. Next, Paul Evans, Director, Risk the Boardroom, asks How confident are you that risk is being managed effectively in your organisation?


Matt Chapman, from our Better Business Reporting practice, examines a new era of corporate reporting and Richard Reid, London Chairman, discusses boardroom dynamics. Next, the Competition Commission’s provisional conclusions of its market investigation into the supply of statutory audit services to large companies in the UK are summarised, as is the Financial Reporting Council’s Consultation Paper: Revision to ISA (UK and Ireland) 700: Requiring the auditor’s report to address risks of material misstatement, materiality and a summary of audit scope. We also provide a summary of the Department of Business’s second draft of the revised Directors’ Remuneration Reporting Regulations.


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Finn L. Meyer
ACI Chairman
73 23 32 51

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